Essays about: "NFRD"
Found 4 essays containing the word NFRD.
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1. The shifting landscape of ESG-investing in Sweden A qualitative study of how five Swedish fund companies plan to integrate the EU Action Plan on Sustainable Finance
University essay from Göteborgs universitet/Företagsekonomiska institutionenAbstract : The awareness of sustainability has increased significantly in recent years as a result of changes in the environment, economic trends and social structures. As a result of that, regulatory organizations have urged the European Union to overhaul the current regulation made to govern sustainable investing in Europe as many in the industry have felt that ESG performance reporting has lacked supervision. READ MORE
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2. Reviewing the Non-Financial Reporting Directive : An analysis de lege lata and de lege ferenda concerning sustainability reporting obligations for undertakings in the EU
University essay from Uppsala universitet/Juridiska institutionenAbstract : The Non-Financial Reporting Directive (“NFRD”),[1]is an important contributor to the European Union’s (EU) goal of creating a more sustainable future for all. By requiring large public-interest entities to report non-financial information relating to sustainability matters, the NFRD increases business transparency and gives stakeholders the opportunity to make more informed investment decisions, monitor corporate activities and initiate discussions based on current practices. READ MORE
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3. Transparency and Disclosure – Are We Doing Enough? : The NFRD’s effect on transparency and its benefits for actors in the Swedish food industry
University essay from Jönköping University/IHH, FöretagsekonomiAbstract : Abstract Problem: As sustainability grows larger in importance for consumers, so does the demand for information on companies’ sustainability work. In this situation, greenwashing has become a viable strategy for companies to use as a competitive advantage. READ MORE
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4. Assuring sustainability information : a study on the role of the independent third-party auditor in sustainability reporting assurance
University essay from SLU/Dept. of EconomicsAbstract : This thesis aims to provide a better understanding on the phenomenon of assurance of sustainability reports (SR) in Sweden by studying the role of the auditor through the lens of institutional theory. The subject is specifically relevant to sustainability managers, auditors and accountants as well as policy makers. READ MORE
